Official textFrom Singapore Statutes Online, unchanged
Entertainments duty, in the case of admission otherwise than by stamped ticket, shall be recoverable from the proprietor as a civil debt due to the Government.
proprietor
“proprietor”, in relation to any entertainment, includes any person responsible for the management of any entertainment or any person who holds a licence issued under any written law relating to public entertainments and, in relation to any place from which in the opinion of the Comptroller of Entertainments Duty a person would be able to be a spectator or one of the audience of an entertainment in progress in some other place, includes the owner, tenant or person in possession or control of that place or any other person who receives payment for admission to that place;